Utami, M., I. I. Barus, M. Arum, F. M. Mahdi, and T. Sugihyanto. “The Role of Fintech, Real-Time Data Analytics, and ERP Systems in Strengthening Budget Accuracy and Strategic Decision-Making in Indonesian Corporate Accounting”. RIGGS: Journal of Artificial Intelligence and Digital Business, vol. 4, no. 4, Jan. 2026, pp. 14370-8, doi:10.31004/riggs.v4i4.5810.